From Bell, Bone McAllister Norton

Lewis E. Bell, Jr. is primarily a transactional attorney concentrating in public finance, tax, commercial transactions, real estate and commercial lending.  His experience includes representation of numerous cities, counties and utility districts as bond counsel; serving as bond counsel, underwriter’s counsel and bank’s counsel in tax-exempt and taxable industrial development bond financings; representation of municipal bond issuers on post-issuance matters such as IRS audits and arbitrage rebate; representation of developers in retail, industrial and office development; representation of lending institutions in a variety of credit facilities; representation of businesses in obtaining tax abatement and other economic development incentives; and serving as counsel on numerous business merger and reorganization transactions with a significant tax component.  Mr. Bell received his undergraduate degree from the University of Alabama, his Juris Doctor from Cumberland School of Law, Samford University, and his LL.M. in Taxation from Georgetown University Law Center. 

Mr. Bell is admitted to practice in Tennessee, Virginia and Alabama. He is also admitted to practice before the United States Tax Court and federal courts in Alabama and Tennessee.

The focus of his work with the Tennessee Municipal Bond Fund will be as a Bond and Tax Counsel, and as an advisor on all Bond issues.

Mr. Bell has been listed three times by the Nashville Business Journal in its “Best of the Bar” editions.  He was a co-author on a position paper submitted by the National Association of Bond Lawyers to the IRS and the United States Treasury Department, and served as a panelist for the National Association of Bond Lawyers’ Conference on Ethics, in December 2008, and the Fundamentals of Municipal Bond Law Seminar, in April 2009.   Mr. Bell is a member of the Nashville, District of Columbia, Tennessee, Alabama and Virginia Bar Associations.  He is also a member of the Great Lakes Area Tax-Exempt and Governmental Entity Council, meeting quarterly with the Internal Revenue Service in Chicago.  He is a Chartered Financial Analyst and has been a grader on the CFA exams.  Mr. Bell has been a frequent speaker before professional groups regarding his areas of practice.